440
25
No, of Heading.
LIST OF HONGKONG STAMP DUTIES.
Instrument.
Duty.
Nature of
Stamp.
Letter of allotment or any other 10 cents.
document having the effect of a letter of allotment of shares in any company or proposed company or in respect of any loan raised or proposed to be raised by any company or proposed company, and letter of renunciation.
Letter of Attorney: See Power
of Attorney.
Letter of Credit: See Bill of
Exchange (4).
26
Letter of Hypothecation.
£27
Letters Patent, Assignment of.
28
29
Marketable security issued in the Colony, or made or issued by or on behalf of a corporate or un-incorporate body formed or established in the Colony.
Mortgage.
(1) Being the only or principal
or primary security.
(2) Being a collateral or auxili- ary or additional or sub- stituted security, other than a mortgage executed in pur- suance of a duly stamped agreement for a mortgage, or executed by way of further assurance where the principal security is duly stamped. (3) Extension of the time of an original mortgage, whether endorsed on the mortgage deed or not.
(4) Transfer or assignment of any mortgage, bond, deben- ture, or covenant (except a marketable security), or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment.
Referring to particular property: $3. Gen- eral: $6.
$10.
20 cts. for every $100 or part thereof of the money secured.
20 cts. for every
$100 or part thereof of the principal sum secured. (For tontine mort- gages see sec, 33). 10 cts. for every $100 or part thereof of the prin- cipal sum secured.
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Point of time before which, or period within
which, the instrument must be stamped.
Overem- Before exe-
bossed. cution.
"
"
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""
"
"
7 days after execution.
99
Person liable for stamping, where stamping
is compulsory.
All persons
executing.
36
""
Before issue. The body
issuing.
7 days after All persons executing.
execution
.
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"